Rabourdin's plan divided the government into three ministries, or departments. He thought that if the France of former days possessed brains strong enough to comprehend in one system both foreign and domestic affairs, the France of to-day was not likely to be without its Mazarin, its Suger, its Sully, its de Choiseul, or its Colbert to direct even vast administrative departments. Besides, constitutionally speaking, three ministries will agree better than seven; and, in the restricted number there is less chance for mistaken choice; moreover, it might be that the kingdom would some day escape from those perpetual ministerial oscillations which interfered with all plans of foreign policy and prevented all ameliorations of home rule. In Austria, where many diverse united nations present so many conflicting interests to be conciliated and carried forward under one crown, two statesmen alone bear the burden of public affairs and are not overwhelmed by it. Was France less prolific of political capacities than Germany? The rather silly game of what are called "constitutional institutions" carried beyond bounds has ended, as everybody knows, in requiring a great many offices to satisfy the multifarious ambition of the middle classes. It seemed to Rabourdin, in the first place, natural to unite the ministry of war with the ministry of the navy. To his thinking the navy was one of the current expenses of the war department, like the artillery, cavalry, infantry, and commissariat.
Surely it was an absurdity to give separate administrations to admirals and marshals when both were employed to one end, namely, the defense of the nation, the overthrow of an enemy, and the security of the national possessions. The ministry of the interior ought in like manner to combine the departments of commerce, police, and finances, or it belied its own name. To the ministry of foreign affairs belonged the administration of justice, the household of the king, and all that concerned arts, sciences, and belles lettres. All patronage ought to flow directly from the sovereign. Such ministries necessitated the supremacy of a council. Each required the work of two hundred officials, and no more, in its central administration offices, where Rabourdin proposed that they should live, as in former days under the monarchy. Taking the sum of twelve thousand francs a year for each official as an average, he estimated seven millions as the cost of the whole body of such officials, which actually stood at twenty in the budget.
By thus reducing the ministers to three heads he suppressed departments which had come to be useless, together with the enormous costs of their maintenance in Paris. He proved that an arrondissement could be managed by ten men; a prefecture by a dozen at the most;which reduced the entire civil service force throughout France to five thousand men, exclusive of the departments of war and justice. Under this plan the clerks of the court were charged with the system of loans, and the ministry of the interior with that of registration and the management of domains. Thus Rabourdin united in one centre all divisions that were allied in nature. The mortgage system, inheritance, and registration did not pass outside of their own sphere of action and only required three additional clerks in the justice courts and three in the royal courts. The steady application of this principle brought Rabourdin to reforms in the finance system. He merged the collection of revenue into one channel, taxing consumption in bulk instead of taxing property. According to his ideas, consumption was the sole thing properly taxable in times of peace.
Land-taxes should always be held in reserve in case of war; for then only could the State justly demand sacrifices from the soil, which was in danger; but in times of peace it was a serious political fault to burden it beyond a certain limit; otherwise it could never be depended on in great emergencies. Thus a loan should be put on the market when the country was tranquil, for at such times it could be placed at par, instead of at fifty per cent loss as in bad times; in war times resort should be had to a land-tax.
"The invasion of 1814 and 1815," Rabourdin would say to his friends, "founded in France and practically explained an institution which neither Law nor Napoleon had been able to establish,--I mean Credit."Unfortunately, Xavier considered the true principles of this admirable machine of civil service very little understood at the period when he began his labor of reform in 1820. His scheme levied a toll on the consumption by means of direct taxation and suppressed the whole machinery of indirect taxation. The levying of the taxes was simplified by a single classification of a great number of articles.
This did away with the more harassing customs at the gates of the cities, and obtained the largest revenues from the remainder, by lessening the enormous expense of collecting them. To lighten the burden of taxation is not, in matters of finance, to diminish the taxes, but to assess them better; if lightened, you increase the volume of business by giving it freer play; the individual pays less and the State receives more. This reform, which may seem immense, rests on very simple machinery. Rabourdin regarded the tax on personal property as the most trustworthy representative of general consumption. Individual fortunes are usually revealed in France by rentals, by the number of servants, horses, carriages, and luxuries, the costs of which are all to the interest of the public treasury.
